26 U.S.C. § 5852: General transfer and making…

Summary

Firearms given to the United States or its departments or agencies do not have to pay the transfer tax in section 5811. Firearms made for the United States or its agencies do not have to pay the making tax in section 5821. A manufacturer who is qualified under this chapter can make the types of firearms they are allowed to make without paying the making tax. A registered firearm held by a qualified importer, manufacturer, or dealer can be transferred to another qualified person without the transfer tax. An unserviceable firearm can be transferred as a curio or ornament without the transfer tax if it follows rules the Secretary sets. No transfer or making is tax-exempt unless done by an application in the form and manner the Secretary requires.

Title 26, §5852

Internal Revenue Code, Source: USLM XML via OLRC

(a)Transfer

Any firearm may be transferred to the United States or any department, independent establishment, or agency thereof, without payment of the transfer tax imposed by section 5811.

(b)Making by a person other than a qualified manufacturer

Any firearm may be made by, or on behalf of, the United States, or any department, independent establishment, or agency thereof, without payment of the making tax imposed by section 5821.

(c)Making by a qualified manufacturer

A manufacturer qualified under this chapter to engage in such business may make the type of firearm which he is qualified to manufacture without payment of the making tax imposed by section 5821.

(d)Transfers between special (occupational) taxpayers

A firearm registered to a person qualified under this chapter to engage in business as an importer, manufacturer, or dealer may be transferred by that person without payment of the transfer tax imposed by section 5811 to any other person qualified under this chapter to manufacture, import, or deal in that type of firearm.

(e)Unserviceable firearm

An unserviceable firearm may be transferred as a curio or ornament without payment of the transfer tax imposed by section 5811, under such requirements as the Secretary may by regulations prescribe.

(f)Right to exemption

No firearm may be transferred or made exempt from tax under the provisions of this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary may by regulations prescribe.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5852, act Aug. 16, 1954, ch. 736, 68A Stat. 728, related to removing or changing identification marks, prior to the general revision of this chapter by Pub. L. 90–618. See section 5861(g) of this title and section 922(k) of Title 18, Crimes and Criminal Procedure. Provisions similar to those comprising this section were contained in prior section 5814, act Aug. 16, 1954, ch. 736, 68A Stat. 723, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(c), 72 Stat. 1427, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

1976—Subsecs. (e), (f). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§5852 General Transfer and Making Tax Exemption